Abstract
Primary endowment insurance is the most important thing in the social security system,It is not only related to the worker of life after retirement age, but also to the success or failure of our economic reform. Therefore strengthen basic endowment insurance, further study and improve the basic old-age insurance system has very important significance of social. This paper attempts to qualitative basis to strengthen the basic endowment insurance of quantitative research. It firstly introduces the background and meaning, content and method, then the simply introduces the research object of basic old-age insurance system in China and a simple analysis of the part is accumulated why execute financing pattern. Then put forward China's implicit pension debt, establish an actuarial model calculated the implicit debt in primary endowment insurance. In the thesis also write the application for measuring the implicit debt, It can be applied to various interest rates and wage growth analysis of environment impact of implicit debts, In this paper, the only measure implicit debt. The last chapter defines the front and combining the theory on international puts forward some suggestions for China's basic old-age insurance policy.
